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Issues involved: Determination of whether a claim for refund of excess duty paid can be rejected solely because the original assessment order was not challenged in appeal.
In the present case, the Appellate Tribunal CESTAT, Mumbai considered an appeal regarding a refund claim for excess duty paid. The duty was initially assessed under a different classification attracting a lower rate, resulting in an overpayment. The Assistant Commissioner rejected the refund claim based on previous court decisions stating that duty is payable as per the original assessment order unless it is reviewed or modified through appeal. The Commissioner (A) upheld this rejection, leading to the current appeal. The Tribunal noted that the importers were not required to challenge the assessment through an appeal since they were not aggrieved by the lower duty classification. Referring to a Supreme Court decision in the case of Karnataka Power Corporation, the Tribunal highlighted that a refund claim can be considered even without filing an appeal against the assessment. This approach was supported by previous Tribunal decisions in similar cases, which also addressed the Supreme Court rulings mentioned earlier. Ultimately, the Tribunal set aside the rejection of the refund claim and allowed the appeal, granting the importer the refund due in accordance with the law.
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